经济效益审计重点是通过对企业生产经营效果、工程施工投资效果以及成本费用科学利用情况的审核、评估,实现为企业提升经营、节支降本以及最大程度上增加经济效益的目的。经济效益审计属于企业内部审计的一种方式,在建筑施工企业的绩效管理、工程监控上发挥出了非常显著的作用。 The focus of economic efficiency audit is to achieve the purpose of improving the operation, saving costs, and increasing the economic benefit of the enterprise through the examination and evaluation of the production and operation effect of the enterprise, the effect of the project construction investment, and the scientific utilization of the cost and cost. The audit of economic efficiency belongs to a kind of internal audit of the enterprise, and it plays a very significant role in the performance management and project monitoring of construction companies.